Factors Affecting the Internet Financial Reporting (IFR) at Manufacturing Industry in Indonesia

Ellen Marlim; Rosinta Ria Panggabean

Ellen Marlim Bina Nusantara University
Rosinta Ria Panggabean Bina Nusantara University

Keywords: internet financial reporting; profitability; good corporate.

Abstract

Abstract. The purpose of this research is to analyze the effect of the company's size
(SIZE), profitability short-term (S/T), the profitability of the medium (M/T), long-term
profitability (L/T), corporate governance (TATK) and age listings (AGE) against internet
financial reporting (IFR). This research using a sample of 57 manufacturing companies
listed on the Indonesia stock exchange (IDX) 2013-2015. This research uses research
methods, namely quantitative approach. Data analysis using logistic regression test with
Eviews program. Based on the results of hypothesis testing simultaneously shows that
SIZE, S/T, f/T, L/T, TATK and AGE has an impact on internet financial reporting. While
the results of hypothesis testing partially S/T, f/T, L/T, TATK and AGE has no significant
influence against internet financial reporting, but the SIZE has significant influence against
internet financial reporting.
Keywords : internet financial reporting; profitability; good corporate.